Section 26:
Appeal to the Appellate Tribun al from orders of enhancement by Chief Commissioner or Commissioner .
26. Appeal to the Appellate Tribunal from orders of enhancement by 1[Chief Commissioner or
Commissioner].--(1) Any assessee objecting to 2[an order passed by the 1[Chief Commissioner or
Commissioner] under section 18 3[or section 18A] or sub-section (2) of section 25] 4[or an order passed
by the Director General or Director under section 18A] may appeal to the Appellate Tribunal within sixty
days of the date on which the order is communicated to him.
(2) An Appeal to the Appellate Tribunal under sub-section (1) shall be in the prescribed form and
shall be verified in the prescribed manner and shall be accompanied by a fee of 5
[two hundred rupees].
(3) The provisions of 6[sub-sections (3), (5), (9) and (10)] of section 24 shall apply in relation to any
appeal under this section as they apply in relation to any appeal under that section.
Notes:
1. Subs. by Act 4 of 1988, s. 127, for "Commissioner" (w.e.f. 1-4-1988).
2. Subs. by Act 46 of 1964, s. 25, for "an order of enhancement made by the Commissioner under section 25" (w.e.f. 1-4-1965).
3. Ins. by Act 41 of 1975, s. 96 (w.e.f. 1-4-1976).
4. Ins. by Act 3 of 1989, s. 72 (w.e.f. 1-4-1989).
5. Subs. by Act 16 of 1981, s. 29, for "one hundred and twenty-five rupees" (w.e.f. 1-6-1981).
6. Subs. by Act 45 of 1972, s. 13, for "sub-sections (3) and (5) to (10) inclusive" (w.e.f. 1-1-1973).